A company's relevant range of production is 10,000 to 15,000 units. When it produces and sells 12,000 units, its unit costs are as follows:

Amount per Unit Direct materials $ 7.00

Direct labor $ 4.00

Variable manufacturing overhead $ 1.50

Fixed manufacturing overhead $ 5.00

Fixed selling expense $ 3.50

Fixed administrative expense $ 2.00

Sales commissions $ 1.00

Variable administrative expense $ 0.50

For financial accounting purposes, what is the total amount of product costs incurred to make 15,000 units?